HF485 • 2026

A bill for an act exempting from the state sales and use tax the sales price of adaptive driving equipment sold or adaptive driving equipment services furnished for installation in a motor vehicle.

Taxes

Passed Legislature

This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.

Sponsor: TUREK
Last action: 2025-03-13
Official status: Committee vote: Yeas, 23. Nays, 0. Excused, 2. H.J. 658 .
Effective date: Not listed

Plain English Breakdown

Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.

A bill for an act exempting from the state sales and use tax the sales price of adaptive driving equipment sold or adaptive driving equipment services furnished for installation in a motor vehicle.

What This Bill Does

A bill for an act exempting from the state sales and use tax the sales price of adaptive driving equipment sold or adaptive driving equipment services furnished for installation in a motor vehicle.

Limits and Unknowns

This entry is temporarily using official source text because the generated explanation could not be confirmed against the official bill text during the last sync.

Bill History

2025-03-13 Iowa Legislature
Committee vote: Yeas, 23. Nays, 0. Excused, 2. H.J. 658 .
2025-03-13 Iowa Legislature
Committee report, recommending passage. H.J. 658 .
2025-03-06 Iowa Legislature
Subcommittee recommends passage.
2025-03-03 Iowa Legislature
Subcommittee Meeting: 03/06/2025 12:00PM House Lounge.
2025-02-25 Iowa Legislature
Subcommittee: Young, Bloomingdale and Judge. H.J. 427 .
2025-02-19 Iowa Legislature
Introduced, referred to Ways and Means. H.J. 360 .

Official Summary Text

A bill for an act exempting from the state sales and use tax the sales price of adaptive driving equipment sold or adaptive driving equipment services furnished for installation in a motor vehicle.

Current Bill Text

Read the full stored bill text

House

File

485

-

Introduced

HOUSE

FILE

485

BY

TUREK

A

BILL

FOR

An

Act

exempting

from

the

state

sales

and

use

tax

the

sales

1

price

of

adaptive

driving

equipment

sold

or

adaptive

driving

2

equipment

services

furnished

for

installation

in

a

motor

3

vehicle.

4

BE

IT

ENACTED

BY

THE

GENERAL

ASSEMBLY

OF

THE

STATE

OF

IOWA:

5

TLSB

2038YH

(3)

91

jm/jh

H.F.

485

Section

1.

Section

423.3,

Code

2025,

is

amended

by

adding

1

the

following

new

subsection:

2

NEW

SUBSECTION

.

111.

a.

The

sales

price

of

adaptive

3

driving

equipment

sold

or

of

adaptive

driving

equipment

4

installation

services

furnished,

if

such

equipment

and

services

5

are

sold

or

furnished

for

installation

in

a

motor

vehicle

used

6

primarily

by

a

person

unable

to

drive

or

be

transported

without

7

such

equipment

installed

in

the

motor

vehicle.

8

b.

As

used

in

this

subsection:

9

(1)

“Adaptive

driving

equipment”

means

platform

wheelchair

10

lifts,

under-vehicle

lifts,

power

door

openers,

lowered

floors,

11

raised

roofs,

raised

doors,

hand

controls,

left

foot

gas

12

pedals,

reduced-effort

and

zero-effort

steering

and

braking,

13

and

digital

driving

systems.

14

(2)

“Motor

vehicle”

means

the

same

a

defined

in

section

15

321.1.

16

EXPLANATION

17

The

inclusion

of

this

explanation

does

not

constitute

agreement

with

18

the

explanation’s

substance

by

the

members

of

the

general

assembly.

19

This

bill

exempts

from

the

state

sales

and

use

tax

the

sales

20

price

of

adaptive

driving

equipment

sold

or

adaptive

driving

21

equipment

services

furnished

for

installation

in

a

motor

22

vehicle.

23

The

bill

defines

“adaptive

driving

equipment”

to

mean

24

platform

wheelchair

lifts,

under-vehicle

lifts,

power

door

25

openers,

lowered

floors,

raised

roofs,

raised

doors,

hand

26

controls,

left

foot

gas

pedals,

reduced-effort

and

zero-effort

27

steering

and

braking,

and

digital

driving

systems.

28

Under

the

bill,

adaptive

driving

equipment

sold

or

adaptive

29

driving

equipment

installation

services

furnished

are

exempt

30

from

the

sales

and

use

tax

if

such

equipment

is

sold

and

31

services

furnished

are

sold

or

furnished

for

the

installation

32

in

a

motor

vehicle

used

primarily

by

a

person

unable

to

drive

33

or

be

transported

without

such

equipment

installed

in

the

motor

34

vehicle.

35

-1-

LSB

2038YH

(3)

91

jm/jh

1/

1